An IRS account review usually occurs because your tax return was flagged for potential errors, discrepancies, or random selection, often triggered by automated systems (DIF) checking for inconsistent income/deductions. Common causes include mismatched W-2/1099 information, high deductions, identity verification, or large, unexpected refunds. Reviews take 45–180 days.
How far back can the IRS go to audit my return? Generally, the IRS can include returns filed within the last three years in an audit. If we identify a substantial error, we may add additional years. We usually don't go back more than the last six years.
Unreported income
The IRS receives copies of your W-2s and 1099s, and their systems automatically compare this data to the amounts you report on your tax return. A discrepancy, such as a 1099 that isn't reported on your return, could trigger further review.
A review does not automatically mean you are being audited. The IRS may only want to verify some details. If concerns persist, they might request more information. Most reviews end without a full audit.
District offices select returns randomly sometimes for special research programs, but generally the returns are selected because they have good audit potential. The potential is discovered by a computerized system called the Discriminant Function System (DIF). In most cases, the decisionmaker is not the auditor.
Under Review: Your application is in the pre-screen phase, which could include recruiter review, hiring manager review, and/or initial phone interview. Interview: You have been invited to and are participating in the formal interview process.
What should I do? Request an expedited refund by calling the IRS at 800-829-1040 (TTY/TDD 800-829-4059). Request a manual refund expedited to you.
You know the IRS might be investigating you through official mail (first contact), phone calls (often with automated messages to IRS.gov), or in-person visits, but signs of a criminal probe include contact with IRS Criminal Investigation (CI) agents, subpoenas to you or your bank, questions to your accountant/bank, unusual account activity (freezing/refusing transactions), or agents suddenly going silent after an audit. Key indicators are official IRS letters, contact from CI special agents, third-party inquiries, and formal summonses for records, signaling serious scrutiny beyond a simple audit.
The IRS performs audits by mail or in person. The notice you receive will have specific information about why your return is being examined, what documents if any they need from you, and how you should proceed. Once the IRS completes the examination, it may accept your return as filed or propose changes.
A tax refund could be delayed weeks or even months in some cases. The length of the delay may depend on how backed up the IRS is on processing tax returns, whether you turn around requested documentation quickly, and whether you need to file an amended return.
Legal answer: Three years
Technically, except in cases of fraud or a back tax return, the IRS has three years from the date you filed your return (or April 15, whichever is later) to charge you (or, “assess”) additional taxes. This three-year timeframe is called the assessment statute of limitations.
You may face an IRS audit after an IRS review. If the IRS reviews your information and detects inaccuracies in your tax returns, it may conduct a comprehensive audit to look into the matter further.
Generally, the amount of time is based on your filing date and you'll get your refund within 21 days after you e-file. (Paper filed returns can take much longer.) If you file before the IRS opens, you need to wait for the IRS open date (usually in late-January) before starting the 21-day clock.
Common IRS audit triggers
The IRS reviews some federal tax returns to determine if income, expenses, and credits are reported accurately. The IRS selects returns for review using various methods; including random sampling, computerized screening, and comparison of information received by the IRS such as Forms W-2 and 1099.
The IRS uses a combination of automated and human processes to select which tax returns to audit. Not reporting all of your income is an easy-to-avoid red flag that can lead to an audit. Taking excessive business tax deductions and mixing business and personal expenses can lead to an audit.
If the deductions, losses, or credits on your return are disproportionately large compared with your income, the IRS may want to take a second look at your return. Taking a big loss from the sale of rental property or other investments can also spike the IRS's curiosity.
One-time forgiveness, officially known as First-Time Penalty Abatement (FTA), is an IRS program that allows qualified taxpayers to have certain penalties removed from their tax accounts.
“Under review” on a job application means that the employer is actively considering your application materials, including your resume, cover letter, or letter of interest. This is a common stage in the hiring process, where the company evaluates your qualifications, skills, and experience.
Answer: An account under review means that your account has been placed on temporary debit and / or credit hold. This means that you cannot deposit, withdraw, transfer funds, and make payments using your account.
Answer: Most journals normally take 4-8 weeks to review manuscripts. The 'decision in process' status implies that your manuscript has passed through peer review and the editorial board is now making a decision.